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The taxpayer asks whether they can benefit from the reinvestment exemption if they use the proceeds from the sale of their primary residence to replenish funds previously used to purchase a new home. The Directorate General for Taxes (DGT) responds that this is possible, provided that the requirements regarding time limits and the status of the property as a primary residence are met, due to the fungible nature of money.
Cuestión planteada Posibilidad de, cumpliendo los plazos requeridos, acogerse a la exención por reinversión en vivienda habitual al entender que el importe total que obtengan en la venta de la vivienda habitual se destina en su totalidad a la reposición de rentas que fueron empleadas en la adquisición de su nueva vivienda habitual.
Para la exención, no es necesario que los fondos de la venta sean los mismos que se usaron para la nueva vivienda, ya que el dinero es fungible. Es suficiente que la cantidad obtenida por la transmisión sirva para la reposición de los ahorros invertidos previamente en la nueva vivienda habitual. Se deben cumplir los requisitos de plazos (máximo dos años), el carácter de vivienda habitual de ambos inmuebles y que la cantidad obtenida sea equivalente o superior a la invertida.
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